Barranquilla, July 14, 2022

NATURECEUTICALSRX S.A.S.

Opinion

I have examined the individual financial statements, prepared for the period from January 1 to
December 31, 2020 and 2021 and the period June 30 2021 and 2022, which comprise the STATEMENT
OF FINANCIAL POSITION, STATEMENT OF COMPREHENSIVE INCOME, STATEMENT OF CASH FLOWS AND
DISCLOSURES.

In my opinion, the individual financial statements, taken from the accounting records present fairly, in
all material respects, the financial position of NATURECEUTICALSRX S.A.S., for the period from January 1
to December 31, 2020 AND 2021 AND JUNE 2021 AND 2022, as well as the results and cash flows ended
on those dates, in accordance with the regulatory technical framework compiled in the, Annex 3 for
group 3 entities of DUR 2420 of 2015 and its amendments.
Basis for the opinion

I conducted this audit in accordance with the International Standards on Auditing -NIA- set forth in the
compiled and updated Technical Annex 4-2019, of the Information Assurance Standards, incorporated
to DUR 2420 of 2015 through Decree 2270 of 2019. My responsibility, in accordance with said standards,
is described below in the section Auditor's Responsibilities in relation to the audit of the financial
statements.

It should be noted that I declare my independence from NATURECEUTICALSRX S.A.S., in accordance with
the ethics requirements applicable to my audit of the financial statements in Colombia, and I have
fulfilled the other ethics responsibilities according to such requirements. Additionally, I believe that the
audit evidence I have obtained provides a sufficient and appropriate basis for my opinion.

Responsibilities of the External Auditor in connection with the audit of the financial statements

My responsibility consists of expressing an opinion on the accompanying financial statements,

performing an audit in accordance with the Information Assurance Standards -NAI-. Those standards
require that we comply with ethical requirements and plan and perform selective tests of the
accounting documents and records to obtain reasonable assurance about whether the financial
statements are free of material misstatement. The analytical review procedures depend on my
professional judgment, including the assessment of the material risks of material misstatement of the
financial statements, whether due to fraud or error. In making those risk assessments, I consider internal
control relevant to the preparation and presentation of the financial statements.
It is also my responsibility to obtain sufficient appropriate audit evidence regarding the entity's financial
information and to evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and disclosures made by the entity. In addition, I am required to communicate to
those charged with governance of the entity the scope of the audit, the timing of the audit and
significant findings, and provide a statement that I have complied with all applicable ethical
requirements regarding independence.

Report on other legal and regulatory requirements

I declare that during the audited period, the entity NATURECEUTICALSRX S.A.S., conducted its
accounting in accordance with legal regulations and accounting technique and that the transactions
recorded in the entity's accounting books are in accordance with the bylaws and management decisions.

Opinion on internal control and legal and regulatory compliance

Article 209 of the Commercial Code requires me to express an opinion on the entity's legal and
regulatory compliance and on the adequacy of the internal control system.

In this regard, I hereby declare that I performed selective tests to determine the degree of legal and
regulatory compliance by the entity's management and the effectiveness of the internal control system.

For the evaluation of legal and regulatory compliance, I took into account the norms that affect the
entity's activity, its bylaws and the minutes of the (shareholders' meeting or partners' meeting) and of
the board of directors.
In my opinion, the entity has complied, in all material respects, with the applicable laws and regulations,
the provisions of the bylaws.

ELMER MANUEL SUAREZ GUTIERREZ

C.C. 6.820.920 Sincelejo

T.P. of Accountant 108.396-T

Cellular 3176394275